SB 2891

THE SENATE
S.B. NO.
2891
THIRTY-THIRD LEGISLATURE, 2026
STATE OF HAWAII
A BILL FOR AN ACT
relating
to the general excise tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
���� SECTION 1.� Chapter 237, Hawaii Revised Statutes, is
amended by adding a new section to be appropriately designated and to read as
follows:
���� "�237-  � Exemption for groceries; kupuna.� There shall be exempted from, and excluded from the measure of, the taxes
imposed by this chapter on all of the gross proceeds or income received from
the sale of groceries purchased by any person who is sixty-five years of age or
older.� For the purposes of this section:
���� "Food" or "food
product" means substances, whether in liquid, concentrated, solid, frozen,
dried, or dehydrated form, that are sold for ingestion or chewing by humans and
are consumed for their taste or nutritional value.
���� "Groceries" means any food or food product for home
consumption except alcoholic beverages, tobacco, and hot foods or hot food products
prepared for immediate consumption.�
"Groceries" may be further defined by the department of
taxation by rule or tax information release."
���� SECTION
2.� New statutory material is
underscored.
���� SECTION
3.� This Act shall take effect on July 1,
2026.
INTRODUCED BY:
_____________________________
Report Title:
GET;
Exemptions; Groceries; Kupuna
Description:
Exempts from
the general excise tax, the gross process or income from the sale of groceries purchased
by persons 65 years old and older.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.